https://tax.ohio.gov/wps/portal/gov/tax/business/ohio-business-taxes/sales-and-use/information-releases/st199401
ST 1994-01 - Sale Installation of Carpet and Other Floor/Wall ...
Mar 31, 2020 ... Under Ohio sales tax law, the sale and installation of carpet (on floors and/or walls in a home, building or structure) is never considered a ...